5第五章流动负债.pdf

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1、第五章流动负债学习要求（一）初级资格学习要求掌握应付票据、应付账款、应付工资的账务处理以及消费税、营业税、其他税金和一般纳税企业增值税的核算。熟悉短期借款、预收账款和小规模纳税企业增值税的核算以及职工福利费的用途和账务处理。了解流动负债、短期借款的概念以及其他应付款的内容和核算。（二）审计师资格学习要求掌握应付票据、应付账款、应付工资、各种方式债务重组的账务处理和职工福利费的用途及账务处理以及消费税、营业税、其他税金和一般纳税企业增值税的核算。熟悉短期借款、预收账款、混合方式重组债务和小规模纳税企业增值税的核算以及其他应付款的内容和账务处理。了解流动负债、短期借款和债务重组的概念。第一节短期借

2、款?预提利息通过“预提费用”第二节应付及预收款项一、应付票据1.签发应付票据2.期末计提利息3.应付票据到期商业承兑汇票：转入“应付账款”无力支付银行承兑汇票：转入“到期借款”二、应付账款1.入账价值的总价法和净价法2.无法支付的：做“资本公积其他资本公积”不设“预收账款”时，在“应收账款”的贷方核算。第四节应付工资及应付福利费一、应付工资二、应付福利费?11分配单位内部医务人员的工资，应借记的会计科目是：?A管理费用 B营业费用 C 生产成本 D应付福利费?答案：D（2003年中级）三、预收账款不设“预收账款”时，在“应收账款”的贷方核算。应收账款明细帐户 借方余额贷方余额资产负债表项目应收

3、账款预收账款文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG

4、6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH

5、6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6

6、C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:

7、CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10

8、HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 Z

9、D6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8第五节应交税金一、增值税（一）一般纳税企业的购销业务购进销售（二）购入免税农产品（三）小规模纳税企业（四）视同销售的处理（五）不予抵扣（六）转出多交和转出未交（七）出口退税二、消费税和营业税1.消费税一般销售产品应税消费品视同销售2.营业税提供应税劳务

10、转让不动产转让无形资产3.城建税文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D

11、6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8

12、L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5

13、Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A

14、2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6

15、C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6

16、O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8?15企业自产自用的物资应交纳的资源税，应借记的会计科目是：?A.主营业务税金及附加 B.原材料 C.生产成本 D.其他业务支出?答案：C（2003年初级）?14.某企业为增值税一般纳税人，采购原材料4 000 吨，收到的增值税专用

17、发票上注明的售价为每吨1 100元，增值税额为 748 000 元。另外，运杂费结算单载明：运输费用 50 000 元、装卸费用 30 000 元、途中保险费16 500 元。该原材料的人账价值为：?A4 490 800 元 B 4 493 000 元 C 4 480 900 元 D 4 490 300 元?答案：B（2003年中级）?14某企业某月“工资汇总表”列示：该月基本生产车间生产工人工资18 000元，基本生产车间设备维修人员工资2 000 元，厂部管理人员工资10 000 元。则该月应计入“直接人工”成本项目的金额是：?A30 000 元?B28 000 元?C20 000 元?D

18、18 000 元?答案：D（2004年初级）?11分配单位内部医务人员的工资，应借记的会计科目是：?A管理费用 B营业费用 C 生产成本 D应付福利费?答案：D（2003年中级）文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:C

19、G6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 H

20、H6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD

21、6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码

22、:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10

23、 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7

24、ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8?12企业收到国家拨入的具有专门用途的专项拨款时，应贷记的会计科目是：?A实收资本?B

25、资本公积?C补贴收入?D专项应付款?答案：D（2004年初级）?36下列税金中，应记人“管理费用”科目的有：?A印花税 B消费税?C房产税 D土地使用税?E车船使用税?答案：ACDE（2004年初级）文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A

26、2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6

27、C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6

28、O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C

29、1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:C

30、G6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8文档编码:CG6C8L9K2B10 HH6O5Z5N2Y7 ZD6C1A2D6S8